sec.593Reassessment—stamping before advance

### sec.593 Reassessment—stamping before advance This section applies if— a mortgage was first signed before 1 July 2008; and the mortgage was, under section 257, properly stamped for an amount of advances secured by the mortgage; and the advances were not all made before 1 July 2008. The mortgagor may apply to the commissioner for a reassessment of mortgage duty paid in relation to the advances not made before 1 July 2008. The application must— be in the approved form; and include the mortgage document; and be made by 31 December 2008. The commissioner must make the reassessment. s 593 ins 2008 No. 39 s 19 (sec.593-ssec.1) This section applies if— a mortgage was first signed before 1 July 2008; and the mortgage was, under section 257, properly stamped for an amount of advances secured by the mortgage; and the advances were not all made before 1 July 2008. (sec.593-ssec.2) The mortgagor may apply to the commissioner for a reassessment of mortgage duty paid in relation to the advances not made before 1 July 2008. (sec.593-ssec.3) The application must— be in the approved form; and include the mortgage document; and be made by 31 December 2008. (sec.593-ssec.4) The commissioner must make the reassessment. - (a) a mortgage was first signed before 1 July 2008; and - (b) the mortgage was, under section 257, properly stamped for an amount of advances secured by the mortgage; and - (c) the advances were not all made before 1 July 2008. - (a) be in the approved form; and - (b) include the mortgage document; and - (c) be made by 31 December 2008.